Exploring the Role of Management Accounting in Disaster Risk Reduction

Abstract

This paper explores the role of management accounting in disaster risk reduction (DRR) in Brazil. It investigates how accounting practices can support organizations in identifying, assessing, and mitigating risks associated with natural disasters. Through qualitative interviews with practitioners in disaster management and accounting, the study identifies key accounting tools and frameworks that can enhance DRR efforts. Findings suggest that integrating risk management into accounting practices leads to improved preparedness and resilience. The research emphasizes the need for collaboration between accounting professionals and disaster management experts. This study contributes to the understanding of how management accounting can play a pivotal role in enhancing organizational resilience to disasters.